interstate motor carrier operating "qualified
motor vehicles" between at
least 2 member jurisdictions which is defined
as the 48 contiguous states of the U.S.
and 10 Canadian provinces, must have an
International Fuel Tax Agreement
(IFTA) license and decals issued
by their base jurisdiction. The license
and decals must be renewed annually and
quarterly reports must be filed to maintain
valid IFTA credentials.
IFTA defines a "qualified
motor vehicle" as "a
motor vehicle used, designed, or maintained
for transportation of persons or property
and having two axles and a gross vehicle
weight or registered gross vehicle weight
exceeding 26,000 pounds
or 11,797 kilograms; or having three or
more axles regardless of weight; or is used
in combination, when the weight of such
combination exceeds 26,000
pounds or 11,797 kilograms gross vehicle
or registered gross vehicle weight.